Calculating Costs (With Answers) Page 4
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28Analyze Current Meal Pricing
To identify the total revenue generated by a breakfast or lunch meal, it is necessary to
analyze the cash received from students and the reimbursement received from Federal
and state/local funds.
Activity
Use the following scenario to identify the revenue per meal from breakfast:
■ Paying students are charged 75 cents for breakfast and adults pay $1.30.
■ Reduced meal students pay 30 cents for breakfast.
■ Column B is already completed with sample Federal reimbursement
rates. Column C has not been completed with state/local reimbursement
rates as this varies from state to state and may not be available. When
completing this exercise for your district, fill in your state/local rate and
*
current Federal reimbursement rate ( ).
Step 1: Identify revenue per reimbursable breakfast
Complete the worksheet on page 5 with the per meal cash and reimbursement received
for each student category and adult meal sales to identify the total revenue generated
by each type of meal served.
Column A
Column B
Column C
Column D
Record the amount
The Federal
Record state and/or
Add each line
charged for breakfast
reimbursement
local reimbursement
across to determine
to students in each
received for each
received per meal
the total revenue
category and the price
meal category has
for each student
received for each
of each adult meal.
been recorded.
category.
meal category.
*
Some states may receive state matching funds for a total amount for the year. This reimbursement
would be divided by the total number of meals served and substituted for the state/local reimbursement
amount listed in the example.
Calculating Costs - 4
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